How LLC Owners Save on Taxes in 2026

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Free for Tax Professionals · Updated April 2026

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Augusta Rule S-Corp Election Cost Segregation Form 2553 Bonus Depreciation QBI Deduction
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IRC §280A(g) Real Estate

Augusta Rule

Rent your home to your business for up to 14 days tax-free. The rental income is excluded from your personal return while the business deducts the expense.

IRC §199A Pass-Through

Qualified Business Income (QBI) Deduction

20% deduction on qualified business income for pass-through entities. The most widely applicable deduction for self-employed clients — and the most misapplied.

IRC §168(k) Depreciation 2026 Update

Bonus Depreciation

40% bonus depreciation in 2025, phasing to 20% in 2026 under current law — but OBBBA proposes restoring 100%. Here is what to tell clients right now.

IRC §1031 Real Estate

1031 Like-Kind Exchange

Defer capital gains taxes indefinitely by rolling proceeds from one investment property into another. The 45/180-day rule, qualified intermediary requirements, and boot traps explained.

IRC §401(a) Retirement

Solo 401(k) for Self-Employed

Contribute up to $70,000 in 2026 as both employee and employer. The most powerful retirement vehicle for self-employed clients — and most underutilized.

IRC §469 Real Estate

Real Estate Professional Status

750-hour rule, material participation tests, and how to unlock unlimited passive loss deductions. The strategy that turns a real estate investor's losses into a tax weapon.

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